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Research On Green Evaluation Methods Of Investment Projects Based On Carbon Emission Accounting

Posted on:2015-12-24Degree:MasterType:Thesis
Country:ChinaCandidate:X Z WanFull Text:PDF
GTID:2309330452950532Subject:Accounting
Abstract/Summary:PDF Full Text Request
The thesis is under the background of low carbon environment, It advocate greeninvestment projects evaluation, selecting carbon emissions as evaluation indexes. Itconstructed a Life cycle approach of carbon emission accounting models on the basicof defining the high pollutions and emissions projects. Meanwhile, this paper usedthe AHP and fuzzy comprehensive evaluation methods to construct green projectevaluation system based on carbon emissions accounting. This system will be helpfulfor the green low carbon economy in China, and can support the theories andpractical guidance.The main contents of thesis are as follows: Firstly, in the perspective oflow-carbon economy, it designed a carbon emissions accounting model of investmentprojects based on Life Cycle Approach, and it took the enterprise investment projectsevaluation as the research objects. It devided the full life cycle of investment projectinto three parts of designing, operation and exit. In addition, it creatively accountedthe carbon emissions of investment project. Secondly, the paper built a greenevaluation system of investment project based on carbon emissions accounting. Andit using AHP and fuzzy comprehensive evaluation method to construct a set of greenevalution models of investment projects, which is beneficial to the proposition ofoptimal low carbon path. Thirdly, it had a case study for investment project A viausing the models constructed above, and it verified the accouting methods and greenevaluation system. To the conclusion, it analyzed the evalution results.The main innovations of this thesis embodied in two aspects:1, It explored thecarbon emissions accounting methods in the full life cycle. The thesis divided thewhole life cycle of investment project for three stages of designing, development, exitand cleaning up;2, This paper constructed a project’s green evaluation system basedon the carbon emissions accounting. It combined the traditional economic efficiencyevaluation method with green evaluation, According to the logic of greeninput-operation-output, And it mainly focus on evaluating to the low carbonresponsibility of projects.
Keywords/Search Tags:Carbon emission accounting, Full lifecycle, Investment project, Greenevaluation
PDF Full Text Request
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